Any income earned from liquidation during the period of liquidation shall be reported on a prescribed form to the tax collection authority-in-charge within thirty days from the date of completion of liquidation. The time limit for reporting the income earned from liquidation shall be calculated based on the actual date of the liquidation. However, if the liquidator does not complete the liquidation within six months from the date of taking office and does not report to the court for approval of the extension, the time limit shall be calculated on the date after the six-month period.

(Please refer to Article 75 of the Income Tax Act and Tai-Cai-Shui Letter No. 55300 issued by Ministry of Finance on July 5, 1984)